This paper provides a novel global empirical analysis of the gender gap’s impact on entrepreneurship, directly linking quantitative findings with qualitative insights to generate actionable policy recommendations for fostering female entrepreneurship in the digital age. The results of this research provide a robust evidence base for policymakers.
The second paper in the Accounting, Auditing and Forensics section written by N. Karapavlović, V. Obradović, and D. Spasić, examines whether the influence of legal form change on ROE and ROA is dependent on entities’ size and activity. The authors aim to reveal the conditions in which the influence of legal form change on profitability is the most pronounced. The results of the research indicate that the changes in profitability of total assets of production companies after the legal form change are more pronounced in the long-term than in the short-term perspective.
In the Management and Strategy section woman entrepreneurship is in the spotlight again. M. Dejanović and A. Kovačević explore the impact of the covid-19, energy and economic crises on entrepreneurial activities, with a specific focus on the experiences of female entrepreneurs. Their review paper analyzes the experiences of female entrepreneurs with establishment, closure, and challenges of running a business during the covid-19 pandemic, with special attention on the impact of energy and economic crises on their ventures. The authors conclude that women entrepreneurs have been more affected by the pandemic due to their multiple responsibilities in the family and as business owners. The unequal distribution of workload, with women shouldering more household and childcare responsibilities, limits their ability to focus on their businesses thus facing disadvantages in thriving as entrepreneurs.
In the Tax and Law section, J. Vukadinović Marković explores German model of collective redress in competition law and discusses possible implications for the legal system in Serbia. The author argues that, without effective collective redress mechanism, the enforcement of competition law in Serbia cannot be considered fully consistent with EU standards. Germany is used as a benchmark due to its well-developed collective redress framework representing one of the leading approaches in European practice. In light of the absence of a comparable mechanism in domestic legislation, the author recommends that Serbian courts consider adopting a model of collective redress based on the assignment of multiple claims to a designated body, similar to the German system.
The last two papers in this edition pertain to the Tourism and Hospitality Management section. In the first paper, D. Vukolić, A. Popović, T. Gajić, and J. Bugarčić analyze the ongoing transformation in gastronomic management. Their paper addresses the transformation of business practices in gastronomic management through the process of service digitalization, which represents one of the key trends shaping the future of hospitality. The authors examine the impact of digitalization, automation, and sustainability, on the operational efficiency of hospitality businesses. The results indicate that digitalization has the most significant impact on improving efficiency, while automation contributes to the optimization of operations and the reduction of errors in food preparation and service processes.
We say goodbye with rakija. In the second paper in the Tourism and Hospitality Management section, S. Adžić combines macroeconomic indicators with available academic literature covering the economic aspects of rakija. The paper investigates the factors contributing to the commercial underachievement of the traditional Serbian spirit. The author adopts a critical approach, employing a variety of research methods, such as interviews, analysis of secondary macroeconomic data, and a review of current microeconomic literature. Research shows that Serbian distillers struggle with marketing, hindering the development of a quality brand that can achieve growth through economies of scale.
